Company Registration No. 12817627 (England and Wales)
Gorilla Dispensary Ltd
Unaudited accounts
for the period from 1 September 2024 to 30 August 2025
Gorilla Dispensary Ltd
Unaudited accounts
Contents
Gorilla Dispensary Ltd
Company Information
for the period from 1 September 2024 to 30 August 2025
Director
Mr. Kunal Kirit Samani
Company Number
12817627 (England and Wales)
Registered Office
Southgate Office Village, Block E
286a Chase Road
London
N14 6HF
England
Accountants
Stoke Newington Accountants & Tax Consultants Ltd
Southgate Office Village, Block E
286-A Chase Road
Southgate
London
N14 6HF
Gorilla Dispensary Ltd
Statement of financial position
as at 30 August 2025
Cash at bank and in hand
4,777
-
Creditors: amounts falling due within one year
(38,050)
(10,087)
Net current (liabilities)/assets
(15,993)
63
Called up share capital
100
100
Profit and loss account
(93)
(37)
For the period ending 30 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 21 September 2026 and were signed on its behalf by
Mr. Kunal Kirit Samani
Director
Company Registration No. 12817627
Gorilla Dispensary Ltd
Notes to the Accounts
for the period from 1 September 2024 to 30 August 2025
Gorilla Dispensary Ltd is a private company, limited by shares, registered in England and Wales, registration number 12817627. The registered office is Southgate Office Village, Block E, 286a Chase Road, London, N14 6HF, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Expenditure on research and development is written off in the year in which it is incurred.
Gorilla Dispensary Ltd
Notes to the Accounts
for the period from 1 September 2024 to 30 August 2025
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Investments in shares are included at fair value.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Investments
Other investments
Valuation at 1 September 2024
-
Valuation at 30 August 2025
16,000
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
-
4
Loans from directors
26,470
9,093
7
Transactions with related parties
At the balance sheet date, where the director held controlling interest, the company owed the director £26,470.
Gorilla Dispensary Ltd
Notes to the Accounts
for the period from 1 September 2024 to 30 August 2025
The company's ultimate controlling party is the director and shareholder by virtue of his ownership of 100% of the issued share capital in the company.
9
Average number of employees
During the period the average number of employees was 1 (2024: 1).